I’ve yet to meet a person that isn’t blown away by how much better my headphones or iems sound compared to their earbuds/laptop speakers. However, I do have to admit that several just don’t really care that much. And some of the ones that do care, can’t afford it or justify the cost.
Your comparison doesn’t make much sense and I honestly don’t even know where to begin explaining exactly how different they are. From design to production process, to shipping differences and market size. Lifespan is wildly different as well. Headphones can last you 20+ years whereas a smartphone will need to be replaced after 3 or 4.